Decreto Que Establece La Devolución De Impuestos De
Importación A Los Exportadores.
(D.0.F. May 11th of may, 1995, reformed
the 29th of December, 2000)
DRAWBACK is the Return of Import taxes to Exporters
for the purpose of promoting exports. It is a
mechanism for returning to the exporter the import
taxes he paid for the importation of materials, raw
materials, packaging, etc. that are incorporated
into the product he exports, or a product he exports
in the same condition that it was imported in.
Where can one find information about
the DRAWBACK program?
The DRAWBACK program is defined in the Decree that
Establishes the Return of Import Taxes to Exporters,
published in the Official Daily of the Federation on
the 11th of May 1995, and reformed
December 31, 2000. The reformed Decree went into
effect January 1, 2001.
It is further defined and regulated in the Customs
Who are the beneficiaries of the
The beneficiaries of this program are individuals or
companies established in Mexico that directly or
indirectly export goods that have had materials of
foreign origin incorporated into them, or export
products in the same condition that they were
What are the benefits of this
The beneficiaries of this program have the
possibility of having returned to them, the import
taxes they paid on the materials incorporated into
the exported product or goods exported in the same
condition. The import taxes are returned to them by
How does an individual or company
take advantage of this Program?
The direct or indirect exporter must present a
request to the Secretary of the Economy (formerly
SECOFI), during the 12 months following the date on
the customs documentation of the importation.
Direct exporters have 90 working days from the date
of exportation to request drawback.
Indirect exporters have 90 working days following
the date of the issuing of the document that proves
exportation (constancia de exportación).
If the time limits are exceeded, no taxes will be
Government department processes and authorizes this
The request for the return of import taxes is
processed and authorized by the Secretary of the
Economy (SECOFI) and paid by Hacienda (SHCP).
The processing of these requests are free. The
formats are available free at the Secretary of the
Economy (formerly SECOFI).